Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Insolvency and BankruptcyDecember 7, 2022Case LawsAT
Delay in Revival of the Corporate Debtor - This Tribunal, on going through the words, any person Aggrieved, occurring in Section 61 (1) of the I & B Code, 2016, is of the view that in Section 61 (1) of the Code, the words Party Aggrieved, are not employed. For an affected person, the Order of an Adjudicating Authority, must cause a Legal Grievance, by wrongfully depriving him of something and in the process, his Legal Right is breached, by the act complained of. - AT
Delay in Revival of the Corporate Debtor - This Tribunal, on going through the words, any person Aggrieved, occurring in Section 61 (1) of the I & B Code, 2016, is of the view that in Section 61 (1) of the Code, the words Party Aggrieved, are not employed. For an affected person, the Order of an Adjudicating Authority, must cause a Legal Grievance, by wrongfully depriving him of something and in the process, his Legal Right is breached, by the act complained of. - AT
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